Text
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. Article 2(1) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same) provides for special taxation on small and medium enterprises under Section 1 of Chapter II. Article 2(1) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 22583, Dec. 30, 2010) provides for the requirements for the type, scale, independence, etc. of small and medium enterprises subject to the delegation of Article 5 of the Restriction of Special Taxation Act (amended by Presidential Decree No. 22583, Dec. 30, 2010). Article 2(2) provides for the period of grace (hereinafter referred to as “the grace period for a small and medium enterprise”) for the taxable year in which the first reason occurred and for the following three taxable years, where a small and medium enterprise ceases to be a small and medium enterprise due to the expansion of its size, etc.
Meanwhile, Article 2(1)3 of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 23590, Feb. 2, 2012) amended by Presidential Decree No. 22583, Dec. 30, 2010 (amended by Presidential Decree No. 23412, Dec. 28, 201) of the former Enforcement Decree of the Framework Act on Small and Medium Enterprises (amended by Presidential Decree No. 23412, Dec. 28, 20
Pursuant to Article 3(2)2(c) of the Enforcement Decree of the Framework Act on Small and Medium Enterprises amended by Presidential Decree No. 23412, Dec. 28, 2011; and Article 3(2)2(c) of the former Enforcement Decree of the Framework Act on Small and Medium Enterprises (amended by Presidential Decree No. 23412, Dec. 28, 201; hereinafter referred to as “relevant company”), the related company’s “company belonging to the related company” shall be prescribed by Presidential Decree as of December 28, 201.